The legal fee thing is a case of misdemeanor falsification of business records on its own.
The fact that it was done to cover up a second crime (breaking federal campaign finance law) arguably converts it to a felony according to New York state law.
But NY can’t charge for that felony. It’s an absurd combination and nothing like it has ever been brought.
It reeks of a targeted campaign, well because it is. It’s why the DA was elected and exactly what he said he would do. So that’s really not a good look, no matter who it’s against.